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Audit of Post & Telecommunications

R T I, Mumbai

Day 6 Revenue AuditSession I & II

Case study 6.1

Audit Report No.6 of 2001 (P&T)

14.6.1.2 Non-reconciliation of advice notes

System failed to process 102 advice notes for a period of three to 12 months

Advice note is the only authentic document on the basis of which the TRA branch

maintains its records and issues bills. In order to ensure that all activities of telephoneconnections initiated through advice notes are recorded and billed, reconciliation of

advice notes issued and billed is of utmost importance. Audit observed at three SSAs inTamil Nadu circle that 102 advice notes relating to change of telephone numbers and

external shift for the period February 1998 to March 2000 were not processed, resultantly

termed as to be processed, even after a lapse of three months to one year from the dateof entry into the system. These cases were not reported by the system while generating

Advice note processing error report and remained undetected, as the system did notprovide for reconciliation of advice notes entered and processed. Existence of such a

loophole is fraught with the risk of non-billing and consequent loss of revenue.

14.6.1.3 Non-reconciliation of working connections and number of bills issued

Revenue of Rs 1.88 crore not realised due to mismatch between the number of

working connections and the connections actually billed

Telephone subscribers are billed in a staggered manner in odd and even months. Thenumber of working connections at the end of a month is normally billed in the next bi-

monthly period. Test check at six SSAs in Andhra Pradesh and Tamil Nadu circlesrevealed a huge gap between the number of working connections and the number of

connections actually billed for the period March to June 2000 resulting in non-realisation

of revenue of Rs 1.88 crore as given below:

Table 14.6.1.3 Difference between working and billed telephone connections

Name

of the

circle

Name of the

SSA

Number of working

connections as per

Management

Information System

Number of

connections

for which

bills issued

Short

fall

Revenue

per

Direct

Exchange

Line permonth

(Rs)

Loss of

Revenue

per

month

(Rs inlakh)

Monthand

year

No. of

connections

Andhra

PradeshHyderabad

March

20008673 7399 1274 945.00 12.04

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